I agree this is the outcome. All I said is that it's not as straightforward as it was initially put, as if Thailand doesn't have any interference with such transactions in the first place. My point is that the Thai jurisdiction is applicable, if the person in question is a Thai resident for tax purposes. If some DTA or the jurisdiction itself then waives the tax, on whatever ground, then that's the outcome of the story. It's not a triviality per se.
Thailand's unimaginably stupid tax principle that only remittances are taxed, is what makes your transaction tax free (if you live in Thailand and if the applicable DTA appoints Thailand for this particular type of transaction). This doesn't take away that the transaction, if the DTA appoints Thailand, is subject to Thailand's tax laws. So the way you just put it, that Thailand has nothing to do or nothing to interfere about a transaction only because it was effected elsewhere, is untrue.
In countries without the said unimaginably stupid remittance principle (a group that Thailand is also joining by the way), you just owe tax over the profits (subject to DTA).
lol, all I'm saying is that a country where you're primarily tax liable has everything to do with your capital gains. It takes you an exemption in a DTA to not be tax liable for it.
Your reply says more about your own capacities than mine.
if you live in Thailand but make money from selling an apartment elsewhere, it has everything to do with Thailand. If that's where you live. It comes down to the applicable DTA where you owe tax over that particular transaction, but you can't state that a country where you primarily pay your taxes has nothing to do with it.